Vergi ahlakı ve vergi uyumu açısından yapılandırma kanunlarının değerlendirilmesi (2011-2018)
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Date
2019
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İstanbul Beykent Üniversitesi
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info:eu-repo/semantics/openAccess
Abstract
Günümüzde gelişmiş ve gelişmekte olan ülkeler mali programlarının bir parçası olarak mali ve politik nedenlerle vergi aflarına sıkça başvurmaktadırlar. Vergi aflarının, vergi gelirlerini kısa sürede arttırarak hazineye gelir sağlaması, mükelleflere yeni bir başlangıç yapma imkanı tanımasının yanı sıra idarenin ve yargının iş yükünü hafifletmesi gibi faydaları olmasına rağmen, sık sık başvurulan vergi afları vergilemede adalet ilkesi üzerinde telafisi zor tahribatlara yol açarak vergisel yükümlülüklerini zamanında yerine getiren dürüst mükelleflerin vergiye uyumunu ve adalet duygusunu olumsuz yönde etkilemektedir. Bu nedenle hükümetlerin vergi affı uygulamasına mali programlarının bir parçası gibi başvurmak yerine, vergi sisteminin genel kabul görmüş vergilendirme ilkelerine ve çağdaş hukuk normlarına uygun, vergisel kayıt dışılığın önüne geçecek şekilde, kolay anlaşılır ve en önemlisi adaletli bir şekilde yeniden düzenlenmesi gerekmektedir.
Today, developed and developing countries, as part of their financial programs, frequently apply tax amnesties for financial and political reasons. Although the tax amnesty benefits such as increasing tax revenues in a short time to the treasury, allowing taxpayers to make a newstart, as well as easing the workload of the administration and the judiciary, the frequently applied tax amnesties cause irreparable damages on the principle of fairness in taxation and affect adversely the tax compliance and the sense of justice of the tax payers who carry out their tax obligations timely. Therefore, instead of resorting to tax amnesty practices as part of their fiscal programs, the tax system needs to be re-arranged in a clear and easy to understand and, most importantly, fairway, in line with the generally accepted principles of taxation and contemporary legal norms, preventing tax informality.
Today, developed and developing countries, as part of their financial programs, frequently apply tax amnesties for financial and political reasons. Although the tax amnesty benefits such as increasing tax revenues in a short time to the treasury, allowing taxpayers to make a newstart, as well as easing the workload of the administration and the judiciary, the frequently applied tax amnesties cause irreparable damages on the principle of fairness in taxation and affect adversely the tax compliance and the sense of justice of the tax payers who carry out their tax obligations timely. Therefore, instead of resorting to tax amnesty practices as part of their fiscal programs, the tax system needs to be re-arranged in a clear and easy to understand and, most importantly, fairway, in line with the generally accepted principles of taxation and contemporary legal norms, preventing tax informality.
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Hukuk, Law, Maliye
